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本文从税收宏观调控角度出发,就科学选择战略性新兴产业扶持的重点方向、明确税收优惠政策的整体取向、合理确定税收优惠政策适用范围、准确预测减免税规模、完善相关征管制度、确保税收优惠政策与国家层面的战略性新兴产业发展规划相对接、实现税收优惠政策的政策性功能等方面进行了探讨。
This article from the tax macro-control point of view, the strategic choice of strategic emerging industries to support the key directions, clear the overall orientation of tax incentives, reasonable tax incentives to determine the scope of the tax relief accurately predict the scale, improve the relevant collection and management system to ensure tax incentives Policy and the strategic development of new industries at the national level relative docking, to achieve the preferential tax policy functions and other aspects were discussed.